Key steps include: Following these steps ensures accurate and timely filing of sales tax returns, maintaining compliance and avoiding penalties. - Register for a Sales and Use Tax Certificate: Ensure the business is registered to collect sales tax via MassTaxConnect. - Collect Accurate Sales Tax: Apply the correct 6.25% rate on taxable sales. - Maintain Detailed Records: Keep comprehensive records of all sales transactions and taxes collected. - Determine Filing Frequency: Identify if filing monthly, quarterly, or annually based on sales volume. - Use MassTaxConnect Portal: File sales tax returns electronically through the MassTaxConnect system by the due dates. - Calculate Tax Due: Accurately determine the total sales tax owed for the reporting period. - Remit Payment: Submit the calculated tax through the portal by the deadline. - Review and Verify: Double-check all entries for accuracy before submission. - Stay Updated: Keep informed about any changes in tax rates or filing requirements.